SEC Comment Letter for CONTANGO OIL & GAS CO (CIK 0001071993) — Jan 21, 2020
CONTANGO OIL & GAS CO (CIK 0001071993)
Date: Jan. 21, 2020 · CIK: 0001071993 · Accession: 0000000000-20-000495
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File numbers found in text: 333-235934
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January 21, 2020
E. Joseph Grady
Senior Vice President and Chief Financial Officer
Contango Oil & Gas Company
717 Texas Ave., Suite 2900
Houston, TX 77002
Re:Contango Oil & Gas Company
Registration Statement on Form S-3
Filed January 16, 2020
File No. 333-235934
Dear Mr. Grady:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Hillary Holmes, Esq.